Although the trust instrument restricted distributions of principal, the trustee nevertheless had the power under a provision of the Uniform Principal and Income Act (“UPIA”), 20 Pa.C.S. § 8104, to allocate amounts of principal to income, and distribute that income … Continue reading
Daniel Evans
The Orphans’ Court properly found that the alleged incapacitated person (“AIP”) was incapacitated and in need of guardianship services, notwithstanding the testimony of the AIP to the contrary, based on medical testimony that the AIP had impaired short-term memory, so … Continue reading
Many legal commentators and publications have noted that there are problems with relying on “generative artificial intelligence” or “large language models” such as “ChatGPT,” which are often referred to (somewhat derisively) as “chatbots.” The problems are usually described as “hallucinations” … Continue reading
As previously reported, the Pennsylvania Bar Association, acting on a joint report and recommendation of the Real Property Probate and Trust Law and Elder Law Sections, is now supporting the introduction and passage of legislation authorizing electronic wills and other … Continue reading
← Previous Year | Current Year | Following Year → HTML Version Copyright 2018- Daniel B. Evans. All rights reserved. — Short Term Rates for 2025 — — Mid Term Rates for 2025 — — Long Term Rates for 2025 — … Continue reading
The Department of the Treasury and the Internal Revenue Service have released Notice 2025-68, 2025-52 IRB ___ (12/22/2025), which describes questions about “Trump Accounts” under section 530A of the Internal Revenue Code (IRC) that the Treasury and the IRS intend … Continue reading
On November 21, 2025, the House of Delegates of the Pennsylvania Bar Association approved a joint recommendation of the Real Property, Probate and Trust Law and Elder Law Sections of the PBA to support HB 256, which will exempt from … Continue reading
House Bill 1176 has passed both houses of the legislature and has been signed into law by the governor, becoming the Act of November 24, 2025, No. 50. The two sections of the act can be summarized as follows: Section … Continue reading
Montgomery County has published new fee schedules for the Register of Wills and Clerk of the Orphans’ Court, both effective January 1, 2026. “Register of Wills Fee Schedule; No. 2025-00001” (11/5/2025), 55 Pa.B. 7950 (11/22/2025); “Clerk of Orphans’ Court Fee … Continue reading
The fiduciary exception to the attorney-client privilege does not apply to attorney records relating to a civil action brought by a trustee against one of the beneficiaries to enforce an indemnification agreement entered into for a distribution to that beneficiary, … Continue reading